Search results
Results from the WOW.Com Content Network
IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]
January 1, 1996: IAS 33: Earnings per Share: 1997 January 1, 1999: IAS 34: Interim Financial Reporting 1998 January 1, 1999: IAS 35 Discontinuing Operations 1998 July 1, 1999: January 1, 2005: IFRS 5: IAS 36: Impairment of Assets 1998 July 1, 1999: IAS 37: Provisions, Contingent Liabilities and Contingent Assets 1998 July 1, 1999: IAS 38 ...
IAS 7 (1992) Cash Flow Statements: 1 January 1994: Effective date of IAS 7 (1992) 6 September 2007: Retitled from Cash Flow Statements to Statement of Cash Flows as a consequential amendment resulting from revisions to IAS 1: 16 April 2009: IAS 7 amended by Annual Improvements to IFRSs 2009 with respect to expenditures that do not result in a ...
International Accounting Standards Board (2007): International Financial Reporting Standards 2007 (including International Accounting Standards (IAS(tm)) and Interpretations as of 1 January 2007), LexisNexis, ISBN 1-4224-1813-8; Original texts of IAS/IFRS, SIC and IFRIC adopted by the Commission of the European Communities and published in ...
Gains and losses on derivatives held as cash flow hedges (only for effective portions) [IAS 39/ "FAS 133" – "Accounting for Derivative Instruments and Hedging Activities"] Gains and losses resulting from translating the financial statements of foreign subsidiaries (from foreign currency to the presentation currency) [IAS 21/ "FAS 52 ...
Amendment to the Effective Dates of SAS Nos. 134–140: May 2020: In effect 142: Audit Evidence: July 2020: In effect 143: Auditing Accounting Estimates and Related Disclosures: July 2020: In effect 144: Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained From External ...
Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!
International Financial Reporting Standard 1: First-time Adoption of International Financial Reporting Standards or IFRS 1 is an international financial reporting standard issued by the International Accounting Standards Board (IASB).